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A Comparative Analysis of Tax Progressivity in the United States

Author

Listed:
  • Kenneth V. Greene
  • Erol M. Balkan
Abstract
The proliferating array of measures of tax progressivity is applied to the state-local tax structures in the United States in 1977. An attempt is made to classify state structures into most or least progressive and it is shown that there is a great deal of inconsistency among recently proposed alternative measures.

Suggested Citation

  • Kenneth V. Greene & Erol M. Balkan, 1987. "A Comparative Analysis of Tax Progressivity in the United States," Public Finance Review, , vol. 15(4), pages 397-416, October.
    • Handle: RePEc:sae:pubfin:v:15:y:1987:i:4:p:397-416
    DOI: 10.1177/109114218701500403
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    References listed on IDEAS

    as
    1. John P. Formby & W. James Smith & David Sykes, 1986. "Income Redistribution and Local Tax Progressivity: A Reconsideration," Canadian Journal of Economics, Canadian Economics Association, vol. 19(4), pages 807-811, November.
    2. Pak-Wai Liu, 1985. "Lorenz Domination and Global Tax Progressivity," Canadian Journal of Economics, Canadian Economics Association, vol. 18(2), pages 395-399, May.
    3. Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-727, April.
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    5. R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56(6), pages 498-498.
    6. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    7. Alchin, Terry M, 1984. "A New Measure of Tax Progressivity," Public Finance = Finances publiques, , vol. 39(1), pages 1-10.
    8. C. P. Khetan & S. N. Poddar, 1976. "Measurement of Income Tax Progression in a Growing Economy: The Canadian Experience," Canadian Journal of Economics, Canadian Economics Association, vol. 9(4), pages 613-629, November.
    9. Liu, Pak-Wai, 1984. "A Note on Two Summary Measures of Tax Progressivity," Public Finance = Finances publiques, , vol. 39(3), pages 412-419.
    10. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    11. Blackorby, Charles & Donaldson, David, 1978. "Measures of relative equality and their meaning in terms of social welfare," Journal of Economic Theory, Elsevier, vol. 18(1), pages 59-80, June.
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    Cited by:

    1. Donald W. Kiefer, 1991. "A Comparative Analysis of Tax Progressivity in the United States: a Further Comment," Public Finance Review, , vol. 19(1), pages 114-115, January.
    2. Donald W. Kiefer, 1991. "A Comparative Analysis of Tax Progressivity in the United States: a Reexamination," Public Finance Review, , vol. 19(1), pages 94-108, January.
    3. Lung-Fai Wong & Joel Michael & Doug Wilson, 1990. "The Distributive Effect of Expanding the Sales Tax," Public Finance Review, , vol. 18(4), pages 465-479, October.

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